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COA cautions St. Bernard town: Use disaster funds properly

GOVERNMENT auditors have called the attention of the municipal government of Saint Bernard in Southern Leyte following the discovery of improper spending of the Local Disaster Risk Reduction and Management Fund (LDRRMF) in 2023 on tarpaulin signs, snacks and meals, and financial assistance for barangay and Sangguniang Kabataan (SK) officials.

The audit team recommended that the municipal mayor order the Municipal Disaster Risk Reduction and Management Council to stop using the town’s calamity funds on projects and activities that are unrelated to the intended purpose and to identify programs and projects that would improve the local government’s capability and response to natural or man-made emergencies.

The municipality’s 2023 Financial Statements showed it had P18.16 million available LDRRMF in 2023, of which P10.47 million was used during the year.

However, the audit team found that there were ineligible expenditures and disbursements that exceeded the approved appropriations on certain programs, projects, and activities (PPAs).

Among the transactions flagged in the audit were the procurement of a brand new 2HP aircon unit for the Operations Center, the purchase of sample rattan hammocks, baskets, and mats for “training and promotional purposes;” representation expenses during the signing of financial assistance to 10 Barangay Sangguniang Kabataan (BSK) associations, payment for meals and snacks during the training for BSK presidents and treasurers, and payment for various tarpaulin signages.

“Perusal of the disbursement vouchers revealed that the municipality disbursed funds from the DRRMF for various expenditures not related to the four thematic areas of disaster risk reduction and management,” auditors said.

The Commission on Audit (COA) reminded municipal officials that the LDRRMF is solely intended for activities that are aligned with disaster prevention and mitigation, disaster preparedness, disaster response, and rehabilitation and recovery.

“Prudence should be exercised in the disbursement of funds, ensuring that expenses are appropriately charged according to their intended purpose,” the COA said.

During exit conference, the Municipal DRRM Officer

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